The tariff classification of parts of footwear from China

N003596 December 5, 2006 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Mr. Nicholas D’Andrea Delmar International Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of parts of footwear from China Dear Mr. D’Andrea: In your letter dated November 17, 2006, on behalf of Penguin Brands Inc., you requested a tariff classification ruling. The submitted sample is described as a removable “shoe insert” made entirely of a single flat piece of foamed EVA rubber/plastic material that is approximately 4-inches wide by 5-inches long. This soft and pliant footwear item is shaped and contoured so that it can be placed inside a shoe, where it is designed to fit and to adhere onto the underside surface of the vamp at the instep. It will stay in the shoe after the wearer’s foot is removed. The shoe insert is specifically shaped to fit into a shoe, where its function is to provide a tighter fit for the wearer, add some cushioning for the foot and to act as padding that helps prevent the formation of unwanted creases or stress lines in the shoe. You state in your letter that this removable footwear cushion insert has three rows of punched out holes intended for ventilation and that it will be offered in different sizes. The applicable subheading for this removable “shoe insert” will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; which are removable insoles, heel cushions and similar articles, of rubber or plastics. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample footwear insert that you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the item does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the sample as you requested. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division